Ill Health Retirements and Injury

Background:
It was agreed with management that BDO would undertake a review of the Ill Health Retirement (IHR) and Injury on Duty (IoD) award processes.
The audit included a review of policies and procedures, the reasonable adjustments process, appeals, an assessment of the extent to which the process is consistently followed, and management reporting arrangements.

The purpose of this review is to provide management and the Committee with assurance over the design and operational effectiveness of the current controls in place surrounding the ill health retirement (IHR) process, and injury on duty (IoD) pension award process. The review also considers whether there are any areas within the process which cause delay or could otherwise be improved to enhance efficiencies and overall timeliness of achieving a decision on applications or appeals. Through the review, BDO have also engaged, via the Scottish Police Federation, some individuals who have undergone the IHR/IoD processes, to obtain a view on how the overall user experience was perceived, and whether effective and timely communication of key actions and decisions was maintained throughout.

Internal Audit Findings:
BDO is able to provide moderate assurance over the design and limited assurance over the operational effectiveness of the Scottish Police Authority’s arrangements in place in relation to IHR and IoD awards. Overall, BDO found the design of controls governing the IHR and IoD process were generally sound.
Six findings has been identified where there is an opportunity for improvement. While it is noted that improvement actions from the ongoing joint review have been implemented in recent months, continued focus is required to ensure processes are wholly robust and efficient, and to ensure arrangements are conducive to a consistently positive experience for users.

Summary of Findings of IHR Report:

TABLE

SPA Considerations:
Concerns were previously raised regarding delays in the ill health retirement and injury on duty processes which was particularly acute as a result of the COVID-19 pandemic.

This audit was included in the plan for 2023/24 to gain assurance that the concerns have been addressed and assurance on the overall processes. We particularly welcome the engagement, by BDO, with the Scottish Police Federation and individual who have undergone this process to inform this audit.